{"id":11919,"date":"2022-06-06T14:28:55","date_gmt":"2022-06-06T14:28:55","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11919"},"modified":"2024-04-28T11:33:50","modified_gmt":"2024-04-28T11:33:50","slug":"rates-procedure","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/rates-procedure\/","title":{"rendered":"Rates Procedure"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/rates-procedure\/#Local_Authority_Budget\" title=\"Local Authority Budget\">Local Authority Budget<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/rates-procedure\/#Budget_Rates\" title=\"Budget &amp; Rates\">Budget &amp; Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/rates-procedure\/#Ministerial_Limit\" title=\"Ministerial Limit\">Ministerial Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/rates-procedure\/#Rates_Book\" title=\"Rates Book\">Rates Book<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/rates-procedure\/#Appeal\" title=\"Appeal\">Appeal<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/rates-procedure\/2\/#Local_Government_Act_1994\" title=\"Local Government Act 1994\">Local Government Act 1994<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/rates-procedure\/2\/#Part_I_Preliminary_and_General\" title=\"Part I Preliminary and General\">Part I Preliminary and General<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/rates-procedure\/2\/#2_Interpretation\" title=\"2. Interpretation.\">2. Interpretation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/rates-procedure\/2\/#47_Functions_of_revenue_collectors\" title=\"47. Functions of revenue collectors.\">47. Functions of revenue collectors.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Local_Authority_Budget\"><\/span>Local Authority Budget<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The local authorities is to maintain a local fund under the Local Government Act 2001.\u00a0 All moneys received by way of rates are to be paid into the local fund.\u00a0 There is provision for a separate community fund.<\/p>\n<p>Local authorities prepare a draft budget for the next financial year, setting out necessary expenditure and required income to meet it.\u00a0 The draft budget is prepared under the direction of the manager (now the chief executive).\u00a0 The manager (now the chief executive) is to consult the corporate policy group in relation to the budget.<\/p>\n<p>The draft budget is considered by the local authority at a meeting of the elected members at which the manager is present.\u00a0 A draft is to be prepared and circulated in advance and made available to the public.\u00a0 It is available at the principal offices of the local authority and may be inspected.\u00a0 Copies may be purchased.<\/p>\n<p>The local authority may adopt the budget with or without amendment.\u00a0 A copy of the budget as adopted is available.<\/p>\n<p>Where a local authority budget is not adopted, the local authority may use money and incur liability for the financial year for the purpose of programmes for which money was incurred by the local authority in the immediate year.\u00a0 The amount is not to exceed one third of the amount previously used or if the cost of meeting the liability previously incurred in the previous financial year.\u00a0 This proportion may be varied by the Minister by statutory instrument by order.<\/p>\n<p>After making a rate, the local authority may amend it, where it so require.\u00a0 This may be necessary to comply with legislation, lawful requirements in respect of the making of the rate.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Budget_Rates\"><\/span>Budget &amp; Rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Local authorities set \u00a0the rates annually.\u00a0 They estimate expenditure and make a rate based on the estimates of expenditure.\u00a0 The rate is made for the entire financial year, which is generally the calendar year.\u00a0 A resolution of the elected members is made.The rate is based on the sum of the valuations, according to the valuation lists prepared by the Commissioner of Valuation.<\/p>\n<p>A local authority shall consider the local authority\u2019s budgetary needs in determining the applicable annual rate on valuation. At the statutory\u00a0 local authority budget meeting, the local authority shall, by resolution determine, in accordance with the local authority budget adopted under section 103 of the said Act, the annual rate on valuation applicable in the calculation of the amount of the rate<em>\u00a0<\/em>.<\/p>\n<p>The total rate is made in accordance with the annual budget. The rate is made pursuant to a budget which decides the rate as\u00a0 multiples or divisors of the aggregate annual values.\u00a0 This is striking the rate.<\/p>\n<p>Local authorities to levy rates on the occupiers of rateable property (rateable property as identified in the Valuation Acts 2001-2015). Rates liability is calculated by multiplying the valuation determined by the Commissioner of Valuation by the Annual Rate on Valuation (ARV) adopted by the local authority at its annual budget meeting.<\/p>\n<p>After the rate is made, statutory notice of the making of the rate is published in a newspaper.\u00a0 The rating authority then issues rates demands to each ratable occupier.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ministerial_Limit\"><\/span>Ministerial Limit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The \u00a0Minister for Housing, Planning and Local Government may limit the level of ARV that can be adopted by the local authority. The Minister may give a direction in writing to a local authority before a budget meeting in relation to a local financial year specified in the direction.<\/p>\n<p>It may requirie that the annual rate on valuation determined by the local authority at that budget meeting be limited by reference to an amount, specified in the direction. The local authority concerned shall comply with a direction given to it.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rates_Book\"><\/span>Rates Book<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A rate book is to be prepared, as soon as may be after the annual rate is set by the rating authority. The rate book is to include details of the rate account number, owner and occupier, address, description of property, remissions formerly town charges, total for collection and other requisite information. The rate book must be open for inspection by a ratepayer.<\/p>\n<p>A rate book should include all properties liable for rates.\u00a0 It should include particulars of the occupiers or owners, the valuation, remissions, total assessable, rateable valuation and certain adjustments.<\/p>\n<p>The rating authority must publish notice of the deposit of the rate book in at least one newspapers circulating in the area.\u00a0 The notice should state where the rate book may be inspected. \u00a0The rate is made by chief executive\u2019s order.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Appeal\"><\/span>Appeal<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A rate payer may appeal against the rate, on the basis of an objection to an item included or excluded, an objection to the sum charged or on the basis of legality.\u00a0 This does not impair recovery of the rate.<\/p>\n<p>It must be made within four months of the publication of rate&#8217;s details. The appeal is a challenge to legality.\u00a0 The fact that an appeal is pending does not preclude recovery of the rate. The appeal is made to the Circuit Court.<\/p>\n<p><!--nextpage--><\/p>\n<h2>Local Government Act 1994<\/h2>\n<p>An Act to amend and extend the law relating to local government.<br \/>\n[29th April, 1994]<br \/>\nBE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<h4>Part I Preliminary and General<\/h4>\n<p>1. Short title, collective citations, construction and commencement.<br \/>\n(1) This Act may be cited as the Local Government Act, 1994.<\/p>\n<p>(2) The Local Government Acts, 1925 to 1993, and this Act may be cited together as the Local Government Acts, 1925 to 1994 and shall be construed together as one Act.<\/p>\n<p>(3) The County Management Acts, 1940 to 1993, and so much of this Act as relates to the management of counties, elective bodies and the county borough of Galway may be cited together as the County Management Acts, 1940 to 1994.<\/p>\n<p>(4) The Cork City Management Acts, 1929 to 1991, and so much of this Act as relates to the management of the county borough of Cork may be cited together as the Cork City Management Acts, 1929 to 1994.<\/p>\n<p>(5) The Local Government (Dublin) Acts, 1930 to 1993, and so much of this Act as relates to the management of the county borough of Dublin may be cited together as the Local Government (Dublin) Acts, 1930 to 1994.<\/p>\n<p>(6) The Limerick City Management Acts, 1934 to 1991, and so much of this Act as relates to management of the county borough of Limerick may be cited together as the Limerick City Management Acts, 1934 to 1994.<\/p>\n<p>(7) The Waterford City Management Acts, 1939 to 1991, and so much of this Act as relates to the management of the county borough of Waterford may be cited together as the Waterford City Management Acts, 1939 to 1994.<\/p>\n<p>(8) The Local Elections (Petitions and Disqualifications) Act, 1974, so much of the Electoral Act, 1992 as relates to local elections and Parts II and III may be cited together as the Local Elections Acts, 1974 to 1994.<\/p>\n<p>(9) This Act shall come into operation on such day or days as, by order or orders made by the Minister, may be fixed therefor either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions and for the repeal and amendment effected by section 4 of different enactments.<\/p>\n<h4>2. Interpretation.<\/h4>\n<p>(1) In this Act, except where the context otherwise requires\u2014<br \/>\n\u201cthe Act of 1941\u201d means the Local Government Act, 1941;<br \/>\n\u201cthe Act of 1946\u201d means the Local Government Act, 1946;<br \/>\n\u201cthe Act of 1955\u201d means the City and County Management (Amendment) Act, 1955;<br \/>\n\u201cthe Act of 1991\u201d means the Local Government Act, 1991;<br \/>\n\u201celection\u201d means a local election;<br \/>\n\u201celective body\u201d means an elective body for the purposes of the County Management Acts, 1940 to 1993;<br \/>\n\u201cenactment\u201d includes an instrument made under an enactment;<br \/>\n\u201cfunctions\u201d includes powers and duties and a reference to the performance of functions includes, with respect to powers and duties, a reference to the exercise of the powers and the carrying out of the duties;<br \/>\n\u201clocal authority\u201d means a local authority for the purposes of the Act of 1941;<br \/>\n\u201cmanager\u201d means\u2014<br \/>\n(a) as respects the corporation of a county borough, the manager for the purpose of the Acts relating to the management of the county borough, and<\/p>\n<p>(b) as respects the council of a county or an elective body, the manager for the purposes of the County Management Acts, 1940 to 1993;<\/p>\n<p>\u201cthe Minister\u201d means the Minister for the Environment;<br \/>\n\u201cprescribed\u201d means prescribed by regulations made by the Minister and cognate words shall be construed accordingly;<br \/>\n\u201cpublic authority\u201d means a public authority for the purposes of the Act of 1991;<br \/>\n\u201creserved function\u201d means\u2014<br \/>\n(a) in the case of the council of a county or an elective body, a reserved function for the purposes of the County Management Acts, 1940 to 1993;<\/p>\n<p>(b) in the case of the corporation of a county borough, a reserved function for the purposes of the Acts relating to the management of the county borough.<\/p>\n<p>(2) In this Act\u2014<br \/>\n(a) a reference to a Part, section or Schedule is to a Part or section of, or a Schedule to, this Act, unless it is indicated that reference to some other enactment is intended,<\/p>\n<p>(b) a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended,<\/p>\n<p>(c) a reference to any provision of this Act shall, where appropriate, be construed as a reference to that provision as modified by regulations under section 66.<\/p>\n<p>(3) In this Act, a reference to any enactment shall be construed as a reference to that enactment as amended, adapted or extended by or under any subsequent enactment (including this Act).<\/p>\n<p>3. Orders and regulations.<br \/>\n(1) Every order and regulation made under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made.<\/p>\n<p>(2) If after an order, other than an order under section 1(9), 14, 21 or 53(1), or a regulation is so laid, a resolution annulling the order or regulation is passed by either such House within the next 21 days on which that House has sat after the order or regulation is laid before it, the order or regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>(3) The Minister may by order, amend or revoke an order made under this Act, other than under section 1 (9) (including an order made under this subsection).<\/p>\n<p>(4) The Minister may make regulations for the purposes of this Act or in consequence of any of its provisions or for the purposes of enabling any provision to have full effect.<\/p>\n<p>(5) Without prejudice to any specific provision of this Act, every regulation made under this Act may\u2014<br \/>\n(a) contain such incidental, consequential, supplementary or transitional provisions (including provisions for the purpose of securing the continuity of any provision of this or of any other Act or instrument repealed, revoked, amended or otherwise affected by this Act or by any order or regulation made thereunder) as may appear to the Minister to be appropriate for the purposes of this Act or of any order or regulations made thereunder,<\/p>\n<p>(b) provide for the adaptation, modification or cesser of operation of any provision of any enactment, including an enactment referred to in section 4(3), relating to any matter governed by the provisions of this Act or of any order or regulations made thereunder for the purpose of securing that such enactment shall have effect in conformity with this Act or with an order or with regulations made thereunder.<\/p>\n<p>(6) Regulations or an order under this Act may apply to local authorities generally, to any class or classes of local authorities specified in the regulations or order, to a particular local authority or to a particular part of the administrative area of a local authority so specified and may contain different provisions in relation to different local authorities or to different parts of the administrative area of a local authority.<\/p>\n<p>4. Repeal, revocation and amendment of enactments.<br \/>\n(1) Each enactment specified in the First Schedule is hereby repealed or revoked to the extent specified in column (3) of that Schedule.<\/p>\n<p>(2) Each enactment specified in the Second Schedule is hereby amended in the manner stated in column (3) of that Schedule.<\/p>\n<p>(3) The repeal or revocation by this Act of a provision of any enactment which is applied by any other provision of that or of any other enactment not so repealed or revoked, shall not affect such application and the first-mentioned provision shall accordingly continue to apply for that purpose.<br \/>\n11. Casual vacancies.<br \/>\n[\u2026]<br \/>\nThe repeal of s.11 was brought into effect by the Local Government Act 2001 (Commencement) Order 2002 (S.I. No. 65 of 2002), on May 1, 2002.<\/p>\n<h4>47. Functions of revenue collectors.<\/h4>\n<p>It is hereby declared that, for the purpose of collection of rates, persons holding the office of revenue collector under a local authority are, and shall be deemed to have always been, empowered to exercise and perform as required the statutory powers, functions and duties of rate collectors.<br \/>\n62. Cesser of Towns Improvement (Ireland) Act, 1854 in certain areas.<br \/>\n(1) The Towns Improvement (Ireland) Act, 1854, (\u201cthe Act of 1854\u201d) shall cease to apply to the relevant areas referred to in subsection (4) and accordingly separate local authority estimates shall no longer be prepared in respect of such areas.<\/p>\n<p>(2) The successor for all purposes of town commissioners established under the Act of 1854 in respect of the relevant areas shall in each case be the council of the county which includes the particular area and all land and other property of the said commissioners shall vest in the council without any conveyance or transfer.<\/p>\n<p>(3) The use of any or all of the relevant areas or of areas generally to which the Act of 1854 applied immediately before the commencement of this section by any other enactment for the purposes of defining the area of application or operation of such enactment or for any similar or related purpose shall not be affected by the cesser of application effected by subsection (1) save as may be otherwise so provided by regulations made under this subsection by the Minister responsible for the particular enactment in question and every such enactment shall be subject to and shall have effect in accordance with any such regulations.<\/p>\n<p>(4) The relevant areas for the purpose of this section are the areas of Callan, Fethard, Newcastle West, Rathkeale, Roscommon and Tullow to which the Act of 1854 applies.<br \/>\ns. 63 Electoral divisions.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11919\" data-postid=\"11919\" class=\"themify_builder_content themify_builder_content-11919 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Local Authority Budget The local authorities is to maintain a local fund under the Local Government Act 2001.\u00a0 All moneys received by way of rates are to be paid into the local fund.\u00a0 There is provision for a separate community fund. Local authorities prepare a draft budget for the next financial year, setting out necessary [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[337],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11919"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11919"}],"version-history":[{"count":6,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11919\/revisions"}],"predecessor-version":[{"id":35719,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11919\/revisions\/35719"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}